Canada considers enforcing a 'Netflix tax'

17 Jan 2017

The Canadian government is considering to impose a so-called 'Netflix tax' on digital services bought from foreign companies over the Internet. Currently, Internet companies as Netflix do not apply Canadian sales taxes to the bills they send to Canadian customers, while Canadian firms do collect federal and provincial taxes. Canada has already endorsed OECD's 'destination principle', which specifies that sales taxes apply to the jurisdiction in which the customer resides. Yet, this endorsement does not oblige companies to enforce such a sales-tax regime.

GIP Digital Watch

Submit Content

The GIP Digital Watch observatory reflects on a wide variety of themes and actors involved in global digital policy and Internet governance. We welcome information and documents from your organisations. Submitted content will be reviewed and published by our team of knowledge curators.
You can submit your content at digitalwatch@diplomacy.edu